rial Per Trial Balance Item Pre-Tax Book Profits sss State Taxable Income State Tax Payable Federal Taxable Income Federal Tax Payable Current Tax Payable, Total Total Temporary Differences Times Combined State (deductible for State and Federal Tax federal) .05 plus Federal Addition to Net Deferred Tax Asset (rounded) Tax Provision Current - Deferred Temporary Book- Tax Differences x .3825 Permanent Book-Tax Differences